My spouse filed as head of household and i should get to itemize according to the rule

[cc2735]

i was at the last step to file. I didn't sign it yet. I will look into it more  before sending.

[cc2735]

you know the exception to the filing the same deal right?

[VolvoGirl]

I've looked though my notes and around the forum and came up with:
The rule for MFS says you MUST itemize if your spouse itemizes.
The rule for HOH says you do not have itemize if your spouse does.

So I'm sure you can Itemize if your spouse is HOH and takes Standard.

[maglib]

Are you in any of the special Community Property states such as Arizona, California, Idaho, Louisiana, Nevada, New Mexico, Texas, Washington, or Wisconsin and file separately, your income may be considered separate income or community income for income tax purposes. See Pub. 555.

[cc2735]

thank you very much

[gmauten]

Can you please reference the IRS documentation that supports your claims?

[maglib]

@gmauten 

https://www.irs.gov/faqs/itemized-deductions-standard-deduction/other-deduction-questions/other-dedu...

[gmauten]

Thank you. I went to the referenced site, and I do/did not see any documentation around the referenced question. I read through "other deduction questions," as a link on the referenced site and I could not find any more clarity.

Can you be very specific about the location or copy and paste the wording directly from the irs.gov site?

Appreciate your help!

[maglib]

sorry I've been sick. So if you are both married and both live in seperately maintained homes and have separate residance kids, you both can file as HOH or one can by HOH if only 1 has children.

 Can Married Filing Separately taxpayers qualify for another status?
Some married taxpayers may be considered unmarried even if they are not divorced or legally separated.
Such taxpayers may be able to use the Head of Household filing status, which may result in a lower tax
than Married Filing Separately. Refer to the topic “Can married taxpayers ever file as Head of Household?”
in this lesson to see if the “considered unmarried” definition applies.  see page 3

https://apps.irs.gov/app/vita/content/globalmedia/4491_filing_status.pdf

[VolvoGirl]

Not sure what we are trying to show but this goes along with this discussion......see IRS pub 501 page 22 for

Persons not eligible for the Standard Deduction

https://www.irs.gov/pub/irs-pdf/p501.pdf 

#1 Your filing status is married filing separately, and your spouse itemizes deductions on his or her return

So whether or not your spouse files as MFS or Head of Household if you are MFS you follow the rules.   If your spouse itemizes then you must itemize also.

If you are the HH spouse you can take either the SD or itemize no matter what your spouse takes.  

[gmauten]

This is perfect. Thanks for the IRS reference and for the explanation.

[maglib]

You can be considered unmarried if you maintain separate legal households and do not share residences.  Therefore 1 can file HOH and the other can file as single or if the other has kids in their home can also file HOH.   I know this for a fact and my brother in law has been filing that way for years.  This can be due to legal seperation or truly married people not living together and maintaining separate homes.  The link is an exception to the general rule that you must do what your spouse does.